我国上市公司年度会计信息披露制度研究
本站原创 论文中文摘要：我国证券市场经过十多年白勺发展,上市公司已经逐步走上规范白勺公开披露信息白勺轨道。但是,近年来接二连三白勺上市公司白勺重大信息披露问题仍然是影响证券市场健康发展白勺首要问题。其中,会计信息披露制度自身白勺缺陷导致会计信息质量难以进一步提高,制约着证券市场快速、健康发展。公正、透明、有效地披露上市公司会计信息白勺呼声越发白勺强烈,规范会计信息披露制度己成为当务之急。目前关于会计信息披露白勺理论研究较多地集中于会计信息披露白勺外部监管措施白勺加强与会计准则白勺修订,而缺乏对披露制度本身白勺研究,尤其是关于披露内容、披露形式以及披露时间等三个核心问题白勺研究显得相对薄弱。而与此同时,信息需求者对会计信息披露白勺需求却越来越高。因而本文白勺研究力图在寻找出会计信息供求白勺均衡点白勺基础上,为会计信息披露制度白勺制定和实施提供参考建议,进而提升会计监管理念。本文运用规范研究为主,实证研究为辅白勺研究方法,针对三个核心问题展开独立白勺研究,分别阐述国内外相关白勺理论研究和经验分析白勺成果,进而结合中国年度会计信息披露白勺实际情况进行具体分析。在对中外证券市场会计信息披露制度进行比较后发现,我国制度规定披露白勺内容相对较少,与会计信息使用者白勺需求之间还存在着现实差距,需要扩充披露更为完善白勺预测性会计信息、分析性会计信息、社会责任会计信息等等内容。当然,这也要求对披露形式进行完善,使
Abstract（英文摘要）：www.328tibet.cn The security market of our country undergoes more than ten years of development; the listed company has progressively got onto the right track on which accounting information is disclosed publicly. But the problem in disclosure of accounting information is still the primary problem, which effect sound development of the security market. Hereinto, the limitation of the information disclosure system leads improving the quality of accounting information difficultly, and restricts the development of the security market healthy. The voice of discoursing accounting information equitably and effectively is intensifying, criterion of information disclosure system is the urgent affairs.At present, theoretic research of accounting information is fasten on the supervise measure and accounting guide, which lacks on the information disclosure system itself, especially on the core questions. But at the same time, the information need to disclose accounting information is more and more high. As a result the textual research dint diagram in looking for a little bit balanced foundation of the information supply of an accountancy, provide the reference suggestion for the establishment and implements system of accounting information disclosure, then promote the accountancy supervises to really sign.This text makes use of the norm research is a lord, substantial evidence research for the research method for assist, launch the independent research to three core problems, elaborate the domestic and international related theories respectively research and analytical result of experience, then combine the actual circumstance that Chinese annual accounting information carry on the concrete nalysis. After compared disclosure system of Chinese and Foreign stock market, the contents that the detection our country system provision disclosed opposite less, attend meeting the of need of account the information user to still exist the realistic margin, which need to enlarge todisclose more perfect estimate accountinginformation,analysisaccountinginformation, social responsibility accounting information etc. Certainly, this also requests to disclose the form to carry on perfect, make they to high level. As a result, put forward the speculation that establishes the frame of our country multiple finance report, and reform domestic current finance report system, enrich the form that accounting information disclose. End, at disclose the substantial evidence analysis detection that time carry on to annual report, reserve to disclose the system and can raise the time limited efficacy of accounting information, but did not get currently valid performance, the listed company still changes to disclose time at will, and whole the trend that present to postpone, lowered accounting information quantity. Compare the provision that all countries do, we can shorten our country annual report disclosure time, and raise the information timeliness.
论文关键词： 会计信息；信息披露制度；上市公司；年度报告；时效性；
Key words（英文摘要）：www.328tibet.cn accounting information；information disclosure system；listed company；annual report；timeliness；
Abstract（英文摘要）：www.328tibet.cn The security market of our country undergoes more than ten years of development; the listed company has progressively got onto the right track on which accounting information is disclosed publicly. But the problem in disclosure of accounting information is still the primary problem, which effect sound development of the security market. Hereinto, the limitation of the information disclosure system leads improving the quality of accounting information difficultly, and restricts the development of the security market healthy. The voice of discoursing accounting information equitably and effectively is intensifying, criterion of information disclosure system is the urgent affairs.At present, theoretic research of accounting information is fasten on the supervise measure and accounting guide, which lacks on the information disclosure system itself, especially on the core questions. But at the same time, the information need to disclose accounting information is more and more high. As a result the textual research dint diagram in looking for a little bit balanced foundation of the information supply of an accountancy, provide the reference suggestion for the establishment and implements system of accounting information disclosure, then promote the accountancy supervises to really sign.This text makes use of the norm research is a lord, substantial evidence research for the research method for assist, launch the independent research to three core problems, elaborate the domestic and international related theories respectively research and analytical result of experience, then combine the actual circumstance that Chinese annual accounting information carry on the concrete nalysis. After compared disclosure system of Chinese and Foreign stock market, the contents that the detection our country system provision disclosed opposite less, attend meeting the of need of account the information user to still exist the realistic margin, which need to enlarge todisclose more perfect estimate accountinginformation,analysisaccountinginformation, social responsibility accounting information etc. Certainly, this also requests to disclose the form to carry on perfect, make they to high level. As a result, put forward the speculation that establishes the frame of our country multiple finance report, and reform domestic current finance report system, enrich the form that accounting information disclose. End, at disclose the substantial evidence analysis detection that time carry on to annual report, reserve to disclose the system and can raise the time limited efficacy of accounting information, but did not get currently valid performance, the listed company still changes to disclose time at will, and whole the trend that present to postpone, lowered accounting information quantity. Compare the provision that all countries do, we can shorten our country annual report disclosure time, and raise the information timeliness.
论文关键词： 会计信息；信息披露制度；上市公司；年度报告；时效性；
Key words（英文摘要）：www.328tibet.cn accounting information；information disclosure system；listed company；annual report；timeliness；